Thứ Năm, 29 tháng 11, 2018

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When Lucas was young, I thought he had high-functioning autism because he was included in typical

toddler preschool classes, and was warm and cuddly with me.

But now most would consider Lucas low functioning.

Here's the thing, after two decades in the autism world, I really don't like the terms

"high functioning" and "low functioning".

So today I'm going to get on my soapbox about these terms, and tell you how to tell if it

matters, and what to do about high-functioning versus low-functioning autism.

Hi.

I'm Dr. Mary Barbera, autism mom, board certified behavior analyst, bestselling author, and

online course creator.

Each week I provide you with some of my ideas about turning autism around.

If you haven't subscribed to my YouTube channel, you can do that now.

As I said, when Lucas was really young I didn't think he had autism at all, and I was sure

that if he was diagnosed with autism, it would be very mild autism.

That kept me in denial for over a year, which was a very bad thing.

I did do a video blog on denial many months ago, so you may want to check that out now.

Even after Lucas was diagnosed with autism, with moderate to severe autism, one day before

his 3rd birthday, I still considered him to be high functioning because he was going to

typical preschool with a shadow, he wasn't having many problem behaviors, or self stim

behaviors.

Then as Lucas got older, when he was about six or seven years old, I thought he was kind

of in the middle of the spectrum but definitely not low functioning.

That was until one day when I went to look at an approved private ABA school for Lucas.

This is where I saw a little boy, I'll call him "Nathan" who ... I didn't know his name.

It was circle time at this ABA school.

There was a boy sitting there.

He flopped on the ground in the middle of story time, and was throwing a tantrum.

I wasn't a behavior analyst at this point, so I was just kind of looking on, and thinking.

Lucas was used to going typical preschool.

He was enrolled in our public school kindergarten program with a shadow, with a special education

teacher.

He was still doing a home program for half the day.

So in my mind, even though he had moderate to severe autism, and wasn't conversational,

I thought this boy was much lower functioning, and I was kind of like thinking, "That's it.

Lucas does not belong here.

I want him in typical, regular public school where he can get role modeling."

The director talked to me at the end of my short, one-hour visit, and she asked me if

I thought this was a good fit for Lucas.

I told her that I thought Lucas was higher functioning than the kids I saw there.

She told me that Nathan, who had flopped to the ground during story time, was actually

reading almost at grade level, and had much more language than Lucas did.

At that point I had an aha moment, and I really realized that it wasn't fair to call Lucas

high functioning or low functioning, or to call this boy Nathan, high functioning or

low functioning because within each child are their strengths and their needs.

Lucas blended into the community a lot better, blended into public school a lot better because

he didn't throw major tantrums or have problem behaviors to that extent.

He had language needs, and he had academic needs, and a bunch of other needs.

But in terms of taking him out into the community, taking him to a restaurant, to a pool, on

an airplane, those made look Lucas look a little bit more higher functioning than other

children who were more advanced in other different areas.

At this point I thought, "If you were a teacher, and you had six or eight kids with autism

in your classroom, and you were told to line them up in terms of who's the highest functioning

and who's lowest functioning, you would actually have a really hard time."

Because are we talking about problem behaviors?

Are we talking about going into the community?

Are we talking about academics, language?

Just a host of things that kids have issues with.

Some kids are more mild-mannered like Lucas, and blend in more while other kids have high

problem behaviors and those sorts of things.

So within each child are their strengths and needs.

At this point I realized it was impossible to really tell if a child had high-functioning

or low-functioning autism, especially as they were younger.

Over the years I've really realized that a lot of parents want to know that their two-year-old

or even say their two-year-old, "Oh, my two-year-old just has high-functioning autism," or "You

can't tell how a two-year-old is going to be at eight or 18."

The biggest thing I've learned over the years is you need to treat early autism like the

worst case of autism you've ever seen in order to give your child or your client the best

outcome possible.

I did do another video blog a few months ago on, can you predict how a two-year-old's going

to be at age eight, and so you might want to check that out.

But over the years this high functioning, low functioning has really been a blurry line

for me, and when people say, "Oh, my son just has high-functioning autism or just has Asperger's,"

I think that's really a disservice to the child.

And I think for other moms whose kids are more impaired, it's kind of like comparing

cancer.

Like you may have a better prognosis having thyroid cancer than pancreatic cancer, but

cancer is still life altering, and you never know how everyone and how you are going to

do.

I think the whole high functioning, low functioning gets even more complicated.

In general, when people say kids have high functioning autism, they tend to mean that

the child has full language, are conversational.

Many times these high functioning kids can be included in general education settings,

and may be high enough functioning to learn how to drive, go to college, perhaps get married.

But with high-functioning autism also comes some co-morbid conditions like anxiety at

a higher rate, and depression, and those sorts of things.

So it comes with additional stress at many times.

Low functioning, many people when they use that term tend to think of kids that also

have intellectual disability in addition to their autism.

They might have little to no communication or language, they're less likely to be fully

included, and now the DSM-5, which gives a diagnosis criteria for autism, has three levels

of ASD.

Level 1 is more mild autism, higher functioning, and Level 3 would be kids like Lucas who need

very substantial support.

But over time these levels could change.

You could start out as a Level 3, and with the right therapy, you could move into Level

1.

I've seen this many times with my own eyes.

But obviously there's a whole spectrum in between going to college, and driving a car,

and being completely in need of constant support and supervision.

Some high-functioning kids are fully conversational, but they can't hold a job due to that anxiety

or depression, while there's some low-functioning kids who grow up and are gainfully employed

and happy, living with only some minor support.

In the end, it doesn't matter if you call someone "high functioning" or "low functioning".

It's about each child or adult with autism reaching their fullest potential, and using

their strengths to bring up their weaknesses, improving those deficits, and helping each

child be as safe, as independent, and as happy as possible, reaching their fullest potential

always.

When kids are really young, maybe not diagnosed with autism or newly diagnosed, it's impossible

to tell how they are going to do long term.

So as I said earlier, it's best to treat autism aggressively even if you think it's very mild.

Wherever you're watching this video blog, I would love it if you would leave me a comment,

give me a thumbs up, and share this video with others who might benefit.

To learn more you can go to marybarbera.com/workshops for a free workshop to help you get started

turning autism around.

I'll see you right here next week.

For more infomation >> High vs. Low Functioning Autism | What's the Difference & Does it Matter? - Duration: 10:22.

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Difference Of a Dealer and a Real Estate Professional? (Real Estate Tax Strategies For Investors) - Duration: 6:31.

(pleasant music tones)

- [Toby Mathis] Heard something scary on the last Tax Tuesday.

Well, it was close to Halloween

and I was trying to scare everyone.

- [Jeff Webb] Good job.

- [Toby Mathis] I wanted to follow up to ensure

that I wasn't doing something terrible on a flip

I'm scheduled to close next week.

What I heard: If you get identified as a real estate dealer

by the IRS, you get taxed on 100% of the gain

on the sale of the property in the first year,

even if selling on installments.

- [Toby Mathis] Well, alright, so if you're a dealer,

then you do not get something

called installment sale treatment.

Is that 475?

- [Jeff Webb] I think so, yeah.

- [Toby Mathis] I think it's 475.

Actually I could probably type it in here.

Oops, I don't know how to type without a typewriter.

It's 475, I'm reasonably certain.

But what it says is that there's an exception

to being able to designate something

under the installment sale method.

So in other words, installment means

I'm taking money over time.

So if I sell Jeff my house,

and I say pay me over 10 years,

then I'm electing to treat that as an installment sale,

then I am receiving that income over 10 years.

And it's a great way to defer the tax out into the future.

Now if you hold inventory for the resale to the customer,

which is what a dealer does in real estate.

I'm buying real estate.

I'm holding it as inventory, and I'm selling it.

I buy property with the intent to sell it.

I do not get to take installment sale.

Is that a correct statement?

- [Jeff Webb] No, wrong statute.

- [Toby Mathis] Oh which one is it?

- [Jeff Webb] 475 is market to market.

- [Toby Mathis] Darn it!

Alright so I'm thinking about traders.

What's the installment sale?

I'm going to trip myself out here.

- [Jeff Webb] It's not participating.

- [Toby Mathis] I'm going to find out.

I'm going to drive myself crazy. - 453.

- [Toby Mathis] 453, so that's the installment method.

Too many sections running around in my head.

So 453, and the exception to that is the dealer.

So here's why it's really bad to be treated as a dealer

if you're doing this.

You are taxed on 100% of the gain the year that you sell it.

So in real life, I'll give you a real life situation

that happened to a client,

is they bought a piece of property for about $4 million.

They were going to develop it and sell off the pieces,

and somebody comes in, this was actually in 2007,

says hey, I need that land,

and they said well, we don't really want to sell it to you,

and they said how 'about I give you $7 million for it?

They're like oh wow, $3 million gain,

but they said we're going to pay you over time.

They said, good, 'cause we don't want to have to pay tax

on all this money,

and of course think of the timing of it,

they never got dime on the sale,

and the IRS taxed them on the $3 million,

and they said, but they defaulted.

The land ended up not being worth

half of what we paid for it.

All these losses, all this stuff,

and the problem was, it didn't matter.

The taxable event happened

the day that they sold the property

to the guy for $7 million.

It took 'em two years to figure out the project was down.

In that two years, there was interest and penalties

on that non-reported $3 million of income.

So they got slapped around very hard.

They eventually were able to write-off the debt

having reasonably tried to collect it as bad debt,

but that took 'til year three after the sale.

Then they were able to carry back some of those losses,

but it doesn't erase the penalties and interest,

and they ended up out about $300,000

that they never thought,

and their accountant completely missed.

So when they came to use they were like

what do we do?

And I said, well there's nothing you can do

except we got 'em right when they were

trying to collect on the note,

and I said you have to use reasonable methods

to collect the note,

then you have to write it off as business bad debt.

The accountant had dropped him of course

because he was scared of getting sued.

Anyway, so that's dealer.

Now being the president of the S-Corp,

you may be able to be a real estate professional,

does that matter?

The answer is no. - Right.

- [Toby Mathis] Unless you have losses.

Real estate professional status only matters

if you are taking massive amounts of depreciation

on properties and creating losses.

'Cause then you can offset your ordinary,

your active income,

your W2 job and everything else with those losses,

but in this case would not matter.

So how should it be carried out in the future?

Don't do installment sales on flips,

'cause you're not going to get that treatment.

- [Jeff Webb] Right.

- [Toby Mathis] It's going to be denied.

So if you're going to do this,

I wish I had an easy method for you.

What you may want to do is fix the flip,

sell it to something that's going to be owning it

for a longer term period, that's an investment company.

Like you're going to have to be disciplined about it

and hold it for years

and then sell it under installment sale and let it season.

Otherwise, don't do that installment sale.

If they need financing, have them go to a bank.

Or have them go to another lender,

because you are paying tax on 100% of that regardless.

If anybody tells you differently, they're wrong.

Flat out, simple.

You can go read the statute.

It says this is not available to people

that hold it in the ordinary course.

You can go read it yourself,

26 USC, and what'd you say 453?

So, anyway, fun stuff.

So I'm sorry I scared you.

Hopefully we're lessening the beating

you're going to take tax wise.

If you are getting beat tax wise,

it means you're making money.

It doesn't mean that like, this is horrible.

It just means you're not going to pay tax in the future

on that money as you receive it.

The only money you'll pay tax on,

is the interest that you're earning

on that installment note.

'Cause you're going to pay all the taxes.

(relaxed music)

For more infomation >> Difference Of a Dealer and a Real Estate Professional? (Real Estate Tax Strategies For Investors) - Duration: 6:31.

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Making A Difference: Giveaway Honors One, Helps Many - Duration: 1:44.

For more infomation >> Making A Difference: Giveaway Honors One, Helps Many - Duration: 1:44.

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MarooNation Ball galas: Making a difference - Duration: 1:01.

(gentle melody)

- My whole life has changed.

I'm a parent now.

22 with about to be 13 year old.

My major is communication sciences and disorders

with an emphasis in education of the deaf

and hard of hearing.

I went on a study abroad to Nicaragua.

Saw how special education schools work in that country.

My world had just changed so dramatically.

I just didn't wanna put my life on pause.

I'd went into remission in November

and I got a phone call from the Raytown police department

and that somebody needed to come tell my sister.

So I brought her back home with me.

She's lived with me ever since.

I want her to see a strong woman

and want to become a strong woman.

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